Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.60
Electricity	$ 1,200	$ 0.09
Maintenance		$ 0.20
Wages and salaries	$ 4,500	$ 0.30
Depreciation	$ 8,200
Rent	$ 2,100
Administrative expenses	$ 1,500	$ 0.03

For example, electricity costs should be $1,200 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.10 per car washed.

The actual operating results for August are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,200
Revenue	$ 51,510
Expenses:
Cleaning supplies	5,360
Electricity	1,899
Maintenance	1,860
Wages and salaries	7,290
Depreciation	8,200
Rent	2,300
Administrative expenses	1,643
Total expense	28,552
Net operating income	$ 22,958

Required:

Calculate the company's revenue and spending variances for August.